Fetal Tax Deduction
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S.B. 9 – Sen. Joe Bellino |
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Current Status S.B. 9 was introduced on January 12, 2023 and was referred to the Senate committee on finance, insurance, and consumer protection. Description S.B. 9 modifies the Michigan tax code to allow expectant parents to claim an unborn child, who has attained 12 weeks gestation and whose mother is under the care of a physician, as a dependent on their state income tax returns. Background Expectant mothers incur real expenses as a result of their pregnancies. Prenatal care and maternity clothing can add up to hundreds or thousands of dollars. This tax incentive does two things: first it recognizes the humanity of the unborn child and acknowledges that our unborn children are members of our family. Secondly, the tax deduction incentivizes women to seek prenatal care in their first trimester as a condition to receiving the tax exemption. Early prenatal care reduces maternal and fetal complications and increases the likelihood of a health pregnancy and delivery of a healthy baby. History Recognizing the unborn child in Michigan law is not unprecedented. Unborn children can be heirs in wills, are protected against violence in the womb with criminal statutes, and many insurance companies will pay for fetal surgeries. Our founding fathers recognized the unborn in the preamble of the United States Constitution with these words: “We the People of the United States…and secure the Blessings of Liberty to ourselves and our Posterity…” Our posterity are our unborn children. Claiming our children as dependents on our tax returns has been standard procedure for decades. It’s time to allow our unborn children to be treated like members of our family. |